Research On The Problem Of Village Accounting Principal Agent

Rural financial problem is an important factor which influences the harmony and stability in rural areas,in recent years,China attaches great importance to rural grass-roots financial disclosure and rural collective financial management work,continue to strengthen the system construction,and actively explore the management methods,in the promotion of advanced area "agent village accounting" financial management mode,but the agent village accounting system's effectiveness hasn't achieved the desired results,there still has space for improvement and optimization.This paper defines the concept of village collective economic organizations,village level financial management,village level accounting agency and other concepts.Based on the above theory,the principal-agent system of village level accounting is studied.The first is to analyze the changes of village level financial management mode of our country and the promotion of principal agent mechanism of the accounting,advanced outstanding agent village accounting system used in the current rural business environment.Then this paper takes city X as the breakthrough point to do the case analysis,through the actual survey to obtain data and cases,analysis of the current situation and problems of the village level principal agent.X,as a big agricultural city,in 2004 through the four stages of the layers of depth well in the city to promote and.establish the accounting principal agent system.After the successful implementation,strengthen democratic supervision,won the new debt reduction,reduce the mass petition,fund management,to strengthen the village level non productive expenditure reduction,business accounting standard and non-standard operation notes to reduce the quality of accounting personnel,accounting,improve the modern management level,"family property" clearly,village collective income growth stage results.But after many years of operation,there are still eight problems:the first,is the financial management;the second is the management system;the third is the supervision of audit;the forth is the ideological quality of village cadres,etc..Through the analysis from the perspective of principal agent,the root of the problem is:"village-village" in the principal-agent relationship,the village committee took the village collective economic organization function;the village committee and township government form a community of interests.The principal-agent relationship between the villagers and democratic financial management team,democratic supervision enthusiasm is not high,democratic management group and the village committee to become a community of interests.The principal-agent relationship between the village and village democratic financial management team-Township accounting agency service center,a principal-agent relationship with the derivative agent,accounting is difficult to identitfy accounting information.The supervision and management of township two levels of government and relevant departments entrusted to the township accounting agency service center,Accounting Center Township agency personnel and Township Agricultural Station personnel cannot overlap,objective and fair financial audit,agency account funds have misappropriated risk adjusted peace;township management system of accounting agency service center not shun,by multi sectoral management.The measures to perfect the standard from three aspects:first,prevention;second,is the control of things;third is the post supervision.The introduction of third party audit,strengthen audit supervision,strengthen accountability,forced responsibility to implement,to create sunshine finance,improve the supervision of the villagers.